Research Briefing
What will happen to the tax on wine from 1 February 2025?
Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.
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Insight
What will happen to the tax on wine from 1 February 2025?
Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.
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Research Briefing
Changes to the Furnished Holiday Lettings tax regime
The government has announced the Furnished Holiday Letting regime will be abolished from 1 April 2025. This briefing discusses the operation of the regime and proposals for change.
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Debate Pack
Support for pubs and the hospitality sector
There will be a debate in Westminster Hall on Tuesday 22nd October on support for pubs and the hospitality sector.
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Research Briefing
The creative industries tax reliefs: Policy and development
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
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How does Parliament scrutinise tax and spending?
Parliament scrutinises how the government raises and spends money with the Spending Review; the Budget and associated Finance Bill; and the Estimates process.
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Research Briefing
An introduction to the UK tax gap
HMRC estimates that 4.8% of tax owed was not paid in 2021/22, making a ‘tax gap’ of £35.8 billion. It estimates 45% of this was due to error or carelessness.
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Research Briefing
National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
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Insight
An introduction to the UK tax gap
HMRC estimates that 4.8% of tax owed was not paid in 2021/22, making a ‘tax gap’ of £35.8 billion. It estimates 45% of this was due to error or carelessness.
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Research Briefing
Budget 2024 and Finance (No. 2) Act 2024
The Finance (No. 2) Act 2024 was introduced on 12 March 2024 as the Finance (No. 2) Bill 2023-24. It follows the 2024 Budget, which took place on 6 March. The Bill received Royal Assent on 24 May.
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Debate Pack
Tackling crash for cash insurance fraud
A Westminster Hall debate on tackling ‘crash for cash’ insurance fraud will take place on Wednesday 22 May 2024, to be opened by Elliot Colburn MP.
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Research Briefing
The growth in short-term lettings in England
This paper examines the growth in short-term lettings and measures to strengthen regulation of the sector in England. It provides a brief overview of the regulatory approaches in other countries.
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Research Briefing
Criminal Justice Bill: Progress of the Bill
The Criminal Justice Bill is scheduled to have its first day of report stage on 15 May 2024. This briefing discusses the background to the Bill and its progress through Parliament.
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Debate Pack
Miners and mining communities
A debate on miners and mining communities will take place in the House of Commons Chamber on Thursday 9 May 2024
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Debate Pack
Taxation of furnished holiday lettings
There will be a Westminster Hall debate on the taxation of furnished holiday lettings on Wednesday 1 May 2024. The debate will start at 4.00pm and will be led by Peter Aldous MP.
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